N078758 N0 Ruling Active

The tariff classification of a Digital Dolphin Scale from China

Issued October 27, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8423.10.0010

Headings: 8423

Product description

You submitted a sample of a Digital Dolphin Scale which is being returned upon your request. The merchandise under consideration is described as a Digital Dolphin Scale, item number 66940. The scale is mostly comprised of tempered glass and measures approximately 11.5 inches long by 11.5 inches wide by 1 ¼ inches high. The scale is powered by two lithium batteries and can accommodate up to 150 kilograms (kg)/330 pounds (lbs)/23 stones (st), and has an accuracy of +/- .1 kg/.2 lbs/.02 st. The front panel of the scale features a large photograph of a dolphin and a liquid crystal display (LCD) encased in tempered glass. The LCD, which measures approximately 1 ½ inches long by 2 ½ inches wide, is used to display the digital weight as well as any error messages. On the underside of the scale is a slide switch which allows the user to choose between weight-measuring units in kg, lbs, and st. The scale is turned on/off automatically by touching the scale.

CBP rationale

The applicable subheading for a Digital Dolphin Scale will be 8423.10.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Weighing machinery (excluding balances of a sensitivity of 5cg or better)…: Personal weighing machines, including baby scales; household scales: Digital electronic type.

Full text

N078758 October 27, 2009 CLA-2-84:OT:RR:NC:N1:120 CATEGORY: Classification TARIFF NO.: 8423.10.0010 Ms. Janet Pendris Hampton Direct 291 Hurricane Lane P.O. Box 1199, Williston, VT 05495 RE: The tariff classification of a Digital Dolphin Scale from China Dear Ms. Pendris: In your letter dated September 30, 2009, you requested a tariff classification ruling. You submitted a sample of a Digital Dolphin Scale which is being returned upon your request. The merchandise under consideration is described as a Digital Dolphin Scale, item number 66940. The scale is mostly comprised of tempered glass and measures approximately 11.5 inches long by 11.5 inches wide by 1 ¼ inches high. The scale is powered by two lithium batteries and can accommodate up to 150 kilograms (kg)/330 pounds (lbs)/23 stones (st), and has an accuracy of +/- .1 kg/.2 lbs/.02 st. The front panel of the scale features a large photograph of a dolphin and a liquid crystal display (LCD) encased in tempered glass. The LCD, which measures approximately 1 ½ inches long by 2 ½ inches wide, is used to display the digital weight as well as any error messages. On the underside of the scale is a slide switch which allows the user to choose between weight-measuring units in kg, lbs, and st. The scale is turned on/off automatically by touching the scale. The applicable subheading for a Digital Dolphin Scale will be 8423.10.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Weighing machinery (excluding balances of a sensitivity of 5cg or better)…: Personal weighing machines, including baby scales; household scales: Digital electronic type." The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Denise Faingar at (646) 733-3015. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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